TMI Blog2013 (9) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the respondent assessee [2011 (1) TMI 1308 - DELHI HIGH COURT ] following the judgment in Commissioner of Income-Tax v. S.K.G. Engineering P. Ltd. [2005 (5) TMI 37 - DELHI High Court ) and Joint Commissioner of Income Tax v. Mandideep Eng. And Pkg. Ind. Pvt. Ltd.; [2006 (4) TMI 75 - SUPREME Court] - Decided in favour of assessee. Deduction under Section 80HH - ITAT allowed deductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1994 (5) TMI 5 - CALCUTTA High Court ). Order of the Tribunal, reversed these orders, in view of their order for the assessment year 1987-88. However, factual matrix has not been discussed.We are not in a position to comment upon and answer question No.2 in view of lack and absence of facts & returned unanswered. - ITA 127/2000 - - - Dated:- 13-9-2013 - MR. SANJIV KHANNA AND MR. SANJEEV SACHD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 80HH of the Act?? 2. Questions No. 1 and 3 mentioned above are covered against the revenue by an earlier decision in the case of the respondent assessee in ITA No. 95/1999. The said decision follows the judgment in Commissioner of Income-Tax v. S.K.G. Engineering P. Ltd.; [2006] 285 ITR 423 (Delhi) and Joint Commissioner of Income Tax v. Mandideep Eng. And Pkg. Ind. Pvt. Ltd.; [ 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim stands rejected. Commissioner of Income Tax (Appeals) did not go into the facts but confirmed the reasoning of the assessing officer in view of the earlier order for the assessment year 1987-88. He has recorded that the respondent assessee had submitted that brought forward losses have been adjusted in the earlier years and there was no brought forward losses which had to be adjusted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and failure of the appellant to place relevant documents and papers on record including the orders passed relating to assessment year 1987-88. Question No.2 is, therefore, returned unanswered. 8. As noticed above, the counsel for the respondent has stated that the issue was decided in favour of the respondent assessee for the assessment year 1987-88 and the said decision has become final. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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